https://www.taxtmi.com/acts?id=15125 Income from an individual's independent professional services is taxable only in the State of residence except where the individual has a fixed base in the other State, in which case only income attributable to that fixed base may be taxed there, or where the individual's aggregate presence in the other State exceeds a limited threshold within a twelve month period, in which case only income derived from activities performed there may be taxed by that other State. en-us Tue, 30 Aug 2011 15:26:13 +0530 Fri, 22 Nov 2024 14:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15125 Income from an individual's independent professional services is taxable only in the State of residence except where the individual has a fixed base in the other State, in which case only income attributable to that fixed base may be taxed there, or where the individual's aggregate presence in the other State exceeds a limited threshold within a twelve month period, in which case only income derived from activities performed there may be taxed by that other State. Act-Rules DTAA Tue, 30 Aug 2011 15:26:13 +0530 https://www.taxtmi.com/acts?id=15125